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Practical Guide to Income Tax 2025. Part 1.

"Oven surface" module

Regulations: Instruction 2.1.7 for the application of signs, indices or modules in the IRPFABBR of Annex II Order HAC/1347/2024, of November 28 (BOE of November 30).

The surface area of the oven shall be understood as that which corresponds to its technical characteristics. The unit of the module "furnace surface" is 100 square decimeters (dm2).